Self-employed, but not working for a company? In that case, you can save for a supplementary pension with a POZ = a pension commitment for the self-employed. You can do so in addition to your VAPZ and it may also offer a tax reduction.
For the self-employed not working for a company
Fiscally attractive, even on top of your VAPZ
Possible higher return in the longer term, if you’re prepared to take a little risk
This product enables you to build up a tax-efficient supplementary pension.
This insurance is intended for self-employed workers without a company who wish to supplement their pension in a tax-efficient way:
* who are self-employed as their main or supplementary occupation, on condition that they owe at least the social security contributions of a self-employed person as the main occupation;
* co-working spouse with maxi-status;
* self-employed helpers, on condition that they owe at least the social security contributions of a self-employed person as the main occupation.
This product is intended for self-employed workers who are prepared to take the risk (in the form of value fluctuations).
This product is not intended for:
* persons working as an employee or public servant of if the self-employed person has the status of "self-employed company manager";
* self-employed persons wanting protection against the risks of death and/or work disability;
* self-employed persons in their final 5 years before retirement.
Possible tax benefit
As a self-employed person not working for a company, you can build up a POZ as a supplementary pension from your taxable occupational income. You also enjoy an annual if you meet the conditions.
Potentially high return with Branch 23 investment insurance
Due to current conditions on the financial markets, investing with a guaranteed return these days yields little return. As a result, inflation each year may make the pension pot you save actually worth less. But if you are looking for higher returns, then investing in Branch 23 funds is well worth considering.
Discuss with your broker what your investor profile is. This is essential for investing sensibly.
Tax benefit: You may receive a tax reduction of 30% + municipal charges on the premium charged, on condition that the pension capital accrued, expressed as an annual benefit and including the statutory pension, is not higher than 80% of your average taxable occupational income for the past 3 years. To calculate your final pension, your statutory pension and other supplementary policies are taken into account.
Contribution and tax on outpayment
The following (para)fiscal rules apply:
Final tax on your pension capital: 10%.
Be sure to go through all of the information about the RIZIV/INAMI contribution, solidarity contribution, Wijninckx contribution, etc. in the product sheet
- Minimum: 500 euro per year
- Maximum: the premium payment is free provided the tax limit (adjusted 80% threshold – see above) is adhered to.
Joining fee
Management fees
The management fees differ for each fund. You will find the management fees for each fund in the Branch 23 management regulations.
Branch 23 management regulations Scala
Read all details about fees in the Product sheet Scala Professional Pension POZ
It is necessary to read the Information Financial Fact Sheet & the General Terms and Conditions before purchasing, registering, entering into, accepting, signing or opening a NN Scala Professional Pension
Algemene Voorwaarden Scala (276.83 KB) Productfiche Scala Professional Pension POZ (704.18 KB) Tak 23 beheersreglement Scala (1.53 MB) Conditions générales Scala (282.95 KB) Règlement de gestion Branche 23 Scala (1.55 MB)
If you have a complaint about your NN policy, please contact NN, Quality Care Center, 38 Fonsnylaan, 1060 Brussels. Send an e-mail in the first instance to klachten@nn.be. Or contact the Consumer Ombudsman Service at the Insurance Ombudsman, 35 de Meeûssquare, 1000 Brussels. Tel: +32(0)2 547 58 71, fax: +32(0)2 547 59 75, info@ombudsman.as, www.ombudsman.as. It is also possible at all times to take legal action.
